WILLIAM DONALD SCHAEFER, Governor

Ch. 2

The Tax - General Article Review Committee notes that
the $1 refund limitation only applies to the financial
institution franchise tax and the income tax. The
General Assembly may wish to consider whether a
similar limitation should be added for some of the
other taxes, particularly those paid on an annual
basis.

As to the transfer of former Art. 81, §§ 216, 218, and
219 see the General Revisor's Note to this title.

The third clause of former Art. 2B, § 141(b), which
related to alcoholic beverage tax refund claims, and
former Art. 56, § 151A(e), the first sentence of (d),
the third and fourth sentences and the first clause of
the second sentence of (b), and the first sentence of
(a), which related to procedure for fuel tax refund
claims, the first sentence of former Art. 81, §
310(c), except as it related to source of payment, the
second clause of the second sentence of § 414(b),
which related to the amount of fuel tax refund, and
the first clause of the second sentence of § 420(b),
which related to the limitation for paying motor
carrier tax refunds, are deleted as surplusage.

The second sentence of former Art. 56, § 151(a), which
provided that the amount of motor fuel tax refunds is
based on the tax rate in effect for the month in which
the fuel is bought, is deleted as redundant since
claims may be made under subsection (a) of this
section only for amounts "paid". Similarly, the
second sentence of § 151(c), which provided that a
motor fuel tax refund that is based on taxation of
fuel both by Maryland and another state cannot exceed
the Maryland tax rate, is deleted.

The references, in former Art. 56, § 151(b)(1)(ii) and
(iii), to a motor fuel tax refund based on "4 cents"
per gallon of aviation fuel and turbine fuel, is
deleted as inaccurate since the references clearly
were inadvertently retained when the rate on those
fuels was increased to 5 cents per gallon by Ch. 291,
Acts of 1987. Since the rate increase, the
Comptroller has refunded the amount paid as provided
in this section and § 13-901 of this subtitle.

The third sentence of former Art. 81, § 216, which
required the Comptroller to notify the "agency" if
payment of a claim is refused, is deleted as
unnecessary, for purposes of this article, in light of
Title 2 of this article and the duties of tax
collectors generally.

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